THE INFLUENCE OF COMPANY BANKRUPTCY LEVEL TO ACCEPTANCE OF GOING CONCERN AUDIT OPINION IN PRIMARY SECTOR COMPANIES LISTED ON INDONESIA STOCK EXCHANGE 2009-2011

PUTRI, MEGA SELVIA and Dewi, Kencana and Yuniartie, Emylia (2013) THE INFLUENCE OF COMPANY BANKRUPTCY LEVEL TO ACCEPTANCE OF GOING CONCERN AUDIT OPINION IN PRIMARY SECTOR COMPANIES LISTED ON INDONESIA STOCK EXCHANGE 2009-2011. Undergraduate thesis, Sriwijaya University.

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Abstract

Many cases of financial data manipulation by large companies that ultimately went bankrupt, causing a public accounting profession widely criticized. On the basis of those cases, the AICPA (1988) requires that the auditor should express explicitly whether the company's clients will be able to survive (going concem) until a year later after reporting. In accordance with the issues to be studied, such as for the purpose of this study is to empirically examine the influence of company bankruptcy level to going concem audit opinion. The prediction of company bankruptcy level uses Altman’s Z-Score method. The population of this research is primary sector companies listed on Indonesia Stock Exchange (IDX) as many as 50 companies, while 26 companies selected by purposive sampling technique. The observation period in 2009, 2010, and 2011. Secondary data obtained fforn the Indonesia Stock Exchange (IDX) and Indonesia Capital Market Directory (ICMD) then processed by using logistic regression analysis. Based on the research results, company bankruptcy level by Altman’s ZScore shows a negative coefficient of 1,065 with a significance level of 0,001 <0,05 which means that Ho is accepted. From the result of hypothesis test, obtained empirical evidence that company bankruptcy level by Altman's Z-Score negatively affects the acceptance of going concem audit opinion.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Company Bankruptcy Level, Going Concern Audit Opinion, Altman's Z-Score.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Tiara Hilda Safitri Rts
Date Deposited:	20 Jan 2021 02:26
Last Modified:	20 Jan 2021 02:26
URI:	http://repository.unsri.ac.id/id/eprint/40587

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